IRS to provide office hours to help county governments with elective pay registration process of clean energy credits

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Paige Mellerio

Legislative Director, Finance, Pensions & Intergovernmental Affairs | Local Government Legal Center
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Maxx Silvan

Legislative Associate

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Internal Revenue Service

Key Takeaways

On January 12, the Internal Revenue Service (IRS) announced office hour opportunities to assist entities (including county governments) with the pre-filing registration process for elective payment of clean energy credits. In order to leverage elective payment of credits made available through the Inflation Reduction Act, counties must complete this pre-filing registration process.

What is elective pay of clean energy credits?

Established under the Inflation Reduction Act, the elective pay mechanism for clean energy credits provides a new pathway for county governments to access certain clean energy tax incentives that have previously only been available to taxpayers. As such, counties are eligible to receive a payment directly from the federal government equal to the full value of several clean energy tax credits. A full list of eligible credits and additional information on this process can be found here.

When will these office hours take place?

Below is a complete list of office hours scheduled by the IRS. All office hours will take place virtually through Microsoft Teams. Registration is required and can be completed by clicking the dates listed.

Looking for additional information?

The Treasury Department, as well as NACo, have published several related resources, listed below, to help counties through this process:

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